TMI Blog2006 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal dated 8th January, 2001 and 16th February, 2004 relating to the assessment years, 1991-92, 1992-93 and 1993-94, 1994-95 and 1997-98. 2. Since in all the five revisions common questions are involved, the same are being disposed of by the common order. The short question involved in the present revisions relate to the rate of tax on Badam Thandai Syrup . The assessing authority levied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983. Tribunal held it taxable as an unclassified item. 5. Learned counsel for the dealer submitted that merely because it is named as Badam Thandai Syrup , it could not be taxed as syrup. He submitted that the Tribunal has recorded the finding that it is not used as such, but being in a concentrated form, it is being used after mixing with milk, sugar, water, ice, etc. He submitted that it do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is used as a drink after adding milk, sugar, water, ice, etc. In the case of State of Maharashtra v. M/s. Bradma of India Ltd. reported in 2005 AIR SCW page 894, Apex Court held that the specific entry would override the general entry. 8. In the case of H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh reported in (2006) 5 Supreme Court Cases 208 = 2006 (197) E.L.T. 324 (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up under the entry Soda water, lemonade, fruit-juices and other soft beverages and syrups, squashes, jam and jellies of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-1983. 11. There is another aspect to analyse the matter. Badam thandai syrup is being used as a drink after adding milk, sugar, water ice, etc. When it is being used as a drink it may be covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 12-10-1983 and thus, there is no need to go into the question whether it is soft beverages. 13. For the reasons stated above, it is held that the Badam Thandai Syrup is liable to tax as Syrup under the entry Soda water, lemonade, fruit-juices and other soft beverages and syrups, squashes, jam and jellies of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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